1987 (7) TMI 564

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....ssa Sales Tax Act, 1947 (for short "the Act"), the Member, Sales Tax Tribunal, Orissa, has referred the following questions of law for opinion of this Court: "(i) Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is legally right to hold that the dealer is liable to pay tax with effect from 5th April, 1975, that is, the date of its application for regis....

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.... section 9-A of the Act, the certificate of registration was received by it after the end of the quarter in question, i.e., on 11th July, 1975, and, therefore, it did not incur any liability for payment of sales tax for the first quarter. It is in this way that the matter has been referred to this Court as all the authorities have rejected the stand of the dealer. 3.. We, however, need not deta....